https://www.taxtmi.com/caselaws?id=424211 The Tribunal ruled in favor of the appellant, setting aside the CIT(A)'s decision to disallow late payment of Provident Fund (PF) contributions under section 36(1)(va) of the Income Tax Act for Assessment Year 2019-20. The Tribunal emphasized that no disallowance should occur when the issue is debatable, ultimately allowing the appeal and rejecting the application of the amended provisions introduced by the Finance Act, 2021. en-us Mon, 07 Mar 2022 00:00:00 +0530 Fri, 24 Jun 2022 08:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424211 The Tribunal ruled in favor of the appellant, setting aside the CIT(A)'s decision to disallow late payment of Provident Fund (PF) contributions under section 36(1)(va) of the Income Tax Act for Assessment Year 2019-20. The Tribunal emphasized that no disallowance should occur when the issue is debatable, ultimately allowing the appeal and rejecting the application of the amended provisions introduced by the Finance Act, 2021. Case-Laws Income Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424211